Much discretion is given to the fiscal supervisor in various matters connected with the duties of his office, but as hereinbefore stated, I think the only discretion given to him in the approval or disapproval of a contract of the nature referred to in your communication, where the prices bid are apparently reasonable, applies only to the responsibility of the lowest bidder. Dated April 14, 1915. E. E. WOODBURY, To J. E. EWELL, Commandant of Soldiers' and Sailors' Home, Bath, N. Y. RETURN BY COUNTY TREASURERS OF UNPAID TAXES TO STATE COMPTROLLER SULLIVAN COUNTY MUST MAKE SUCH RETURN - TAX LAW, §§ 100, 150 AND 151. The amendment of 1913 to the Tax Law which exempted Sullivan county from making return of unpaid taxes to the State Comptroller, has been impliedly repealed by chapter 417 of the Laws of 1914, which failed to include Sullivan county in the exempt list, and the return must now be made. STATEMENT Counties in the forest preserve are required to furnish the Comptroller annually a list of unpaid taxes. Prior to 1913 the following counties which contain lands in the forest preserve, were specifically exempted by the Tax Law from the performance of this duty-St. Lawrence, Lewis, Clinton and Oneida. By chapter 377 of the Laws of 1913, sections 100, 150 and 151 of the Tax Law were amended by adding Sullivan county to the list of counties which were not to return unpaid taxes to the State Comptroller. Later in the same session, by chapter 642 of the Laws of 1913, the same sections of the Tax Law were again amended to add Warren county to the list, but the statute failed to take any note of the previous amendinent which had inserted Sullivan county, and accordingly Sullivan county was left out entirely in the last enactment. The Comptroller desires to know whether Sullivan county must, or need not, make return of unpaid taxes to the Comptroller. OPINION Sections 100, 150 and 151 of the Tax Law were amended by chapter 377 of the Laws of 1913 "to read as follows," the only change being as before stated the insertion of "Sullivan " county: "§ 100. Return of unpaid nonresident taxes. The collector shall return the original assessment-roll' to the county treasurer, and when the treasurer finds an account of unpaid taxes on real property or unpaid taxes on corporations, received from a collector to be a true transcript of such original assessment-roll to which the collector's warrant is attached with the descriptions furnished by the supervisor as provided in section eighty-nine, he shall add to it a certificate that he has examined and compared the account with such roll and found it to be correct, and after crediting the collector with the amount thereof, he shall, except in Saint Lawrence, Sullivan, Lewis, Clinton and Oneida counties, in case his county embraces a portion of the forest preserve, before the first day of May next ensuing, transmit such account, affidavit and certificate to the comptroller who may, before acting thereon, return any such account to the county treasurer for correction, who shall make such correction and return to the comptroller in one month thereafter or as the comptroller may otherwise direct. § 150. When lands to be sold for unpaid taxes. Whenever any tax charged on real estate, in the counties of Saint Lawrence, Sullivan, Lewis, Clinton and Oneida, or in a county not including a portion of the forest preserve, is returned to the county treasurer, he shall not return the same to the comptroller, but if such tax, with interest thereon at the rate of ten per centum per annum, computed from the first day of February, after the same is levied, shall remain unpaid for six months from that date, such county treasurer shall advertise and sell such real estate as herein provided for the payment of such tax and interest and the expenses of such sale. * * Sections 100, 150 and 151 were as we have mentioned again amended "to read as follows" by chapter 642 of the Laws of 1913, the only change being the insertion of "Warren" county in the context as it stood prior to the first amendment of 1913. Thus the county of Sullivan was omitted altogether from the last enactment. Although in both instances the statutes of 1913 amended the sections of the Tax Law "to read as follows," and we might therefore feel obliged to take the last statute, chapter 642, which omitted Sullivan county, as the final and controlling enactment repealing by implication the preceding amendment (Matter of Estate of Prime, 136 N. Y. 347, 355), there are other rules of construction and circumstances which might well sustain the life of the first amendment including Sullivan county along with that of the second amendment inserting Warren county. The argument to sustain the contemporaneous existence of both amendments might proceed along these lines: (1) neither of the amendments were general revisions of the law, (2) the latter amendment does not in terms purport to amend the prior amendment, (3) as their titles show ("An act to amend the Tax Law, in relation to sales for non-payment of taxes in Sullivan county; An act to amend the Tax Law, in relation to sales for non-payment of taxes in Warren county") the intent of both amendments was but to add one more county to the list. Therefore, (4) neither amendment is in conflict with the other and (5) we must construe the laws of the same session in pari materia, with a view to upholding within reason the validity and effect of every act of the same legislative body (Smith v. People, 47 N. Y. 330, 339; Bank of Metropolis v. Faber, 150 N. Y. 200). However, we are compelled to reach a conclusion adverse to the inclusion of Sullivan county in the list, because of another amendment to section 150 of the Tax Law, by the Legislature of the following year in chapter 417 of the Laws of 1914, bearing the general title of "An act to amend the Tax Law in relation to sales by county treasurers." Suffolk county is added, which is the only thing new in substance, and Sullivan county is again omitted. Section 1 of the act purports specifically to amend the original Tax Law and also both of the amendments of 1913. It follows without question that the legislation of 1914 has superseded the amendments of 1913, and has left out Sullivan county apparently with design. This conclusion is further fortified by the fact that the session laws of 1913 as officially printed by the Secretary of State call attention in a foot note to the discrepancies in the amendments of 1913, and we may presume this note was before the Legislature of 1914, and it found no occasion to place Sullivan county in the new law when all the other previously excepted counties were being placed therein. Sullivan county, in my opinion, must make return of unpaid taxes to the State Comptroller. Dated April 14, 1915. E. E. WOODBURY, To Hon. EUGENE M. TRAVIS, State Comptroller, Albany, N. Y. LABOR LAW, SECTIONS 2 AND 8-A - DAY OF REST FIREMEN IN HEATING A heating plant used in connection with a repair shop of a public service corporation is part of a factory, and employees engaged in maintaining fires therein must be allowed one day of rest in seven. INQUIRY In the car repair shops of the Brooklyn Rapid Transit Company the Labor Department has ascertained that certain employees whose duty it is to maintain fires, are being kept at work twelve hours a day and seven days a week, and my opinion is requested as to whether the company is not violating section Sa of the Labor Law which provides for one day of rest in seven for employees in factories and mercantile establishments. OPINION Section 8-a of the Labor Law in the parts essential to the determination of this question, is phrased as follows: "Sa. One day of rest in seven. (1) Every employer of labor engaged in carrying on any factory or mercantile establishment in this state shall allow every person, except those specified in subdivision two, employed in such factory or mercantile establishment at least twenty-four consecutive hours of rest in every seven consecutive days. No employer shall operate any such factory or mercantile establishment on Sunday unless he shall have complied with subdivision three. Provided, however, that this section shall not authorize any (a) Janitors; (b) Watchmen; (c) Employees whose duties include not more than three hours' work on Sunday in (1) Setting sponges in bakeries; (2) Caring for live animals; (3) Maintaining fires; (4) Necessary repairs to boilers or machinery." To proceed logically we should first observe that a railroad construction or repair shop is a factory. Section 2 of the Labor Law so connotes where it defines a factory to be any mill, workshop, or other manufacturing or business. establishment and all buildings, sheds, structures or other places used for or in connection therewith, where one or more persons are employed at labor, except power houses, generating plants, barns, storage houses, sheds and other structures owned or operated by a public service corporation, other than construction or repair shops, subject to the jurisdiction of the public service commission under the public service commissions law. Work shall be deemed to be done for a factory within the meaning of this chapter whenever it is done at any place, upon the work of a factory or upon any of the materials entering into the product of the factory, whether under contract or arrangement with any person in charge of or connected with such factory directly or indirectly through the instrumentality of one or more contractors or other third persons." A railroad repair shop is therefore a factory, and a heating plant whether in the building or in a separate structure is part of the factory, because it is a "place used for or in connection with" a factory. We have, then, these firemen or engineers so-called working in a factory, but not, it is true, engaged in work upon the product of a factory. That circumstance is immaterial, for it will be noted that section 8-a, subdivision 2, excepts from the operation of |